In England, though subsidies, aids, and benevolences, were from a remote period granted to the monarch, and though the customs, or duties upon imported goods, took place very early, yet it is generally understood, that what are properly termed excise duties, were never levied before the year 1643, when they were introdu ced by an ordinance of the republican parliament at Westminster. The duties then imposed, were at first chiefly confined to commodities, where it was thought the burthen would be least perceptible ; such as beer and ale, cider, perry, and the like. The royalist par liament at Oxford quickly followed the example, by imposing similar duties. In 1644, the excise was ex tended by the Westminster parliament to butcher meat, wine, tobacco, sugar, and a number of other commodi ties in general use. The mode of levying the duties imposed by these acts, was more strict than it was af terwards found advisable to continue, not only makers and venders, but even private persons preparing the commodities for their own use being obliged to account. In 1656, by an ordinance of Cromwell, new excise du ties were imposed in room of the former, on beer and ale, cider, perry, wine, oil, tin, and various other arti cles, which subsisted till the restoration. Upon the re turn of King Charles in 1669, Cromwell's ordinance of course fell to the ground ; but some part of the excise duties which had been imposed were then re-establish ed, and assigned to the crown as a compensation for the feudal tenures, and other oppressive branches of the prerogative. The commodities subjected to the tax at that time, were beer and ale, cider, perry, mead, vine gar, spirits, coffee, chocalatc, sherbet, and tea ; the tax attaching only to such as were made for sale, and cof fee, chocolate, and tea, being rated by the gallon like strong waters.
These duties (with the exception of what had been rated upon the gallon of coffee, tea, and chocolate) were continued after the Revolution, and made part of the civil list revenue. The duties on spitits were carried to the aggregate fund in 1736 ; and those on malt li quors in England, were applied to the same fund in 1760. Large additions have from time to time been made to all of them. In 1694, a duty upon salt was established, which was properly an excise duty, though then put under different management. In 1697, malt was subjected to an excise duty, temporary at first, but revived in 1713, and, with large additions, continued to the present time. During,the French wars in the reign of Queen Anne, the exigencies of the state calling for new impositions, the articles of sweets, soap, leather, candles, hops, paper, printed goods, starch, gold and silver wire, were all made liable to excise. In 1724, the duties upon tea, coffee, and chocolate, were transferred to the management of the excise. The manufacture of glass had been subjected to excise duty in the reign of King William, but such a tax being deemed prejudicial to an infant manufacture, it was very soon taken off ; however, in 1746, excise duties upon glass were again imposed, which, with considerable additions, still sub sist. The remaining branches of revenue now under the excise, are the following : Sales by auction, subject ed to excise duty in 1777 ; bricks and tiles in 1784 ; wine in 1786; tobacco'in 1789 ; salt in 1798 ; and stone bottles in 1812.
The introduction of the excise into Scotland, appears to have been nearly cotemporary with its establishment in England. Excise dutieS were first imposed in Scot land in 1644 ; these were farther regulated and extend ed in 1645, and 1647. After the Restoration, various duties, termed excise, (though more properly customs) were imposed by parliament in 1661, upon wine, vinegar, soap, salt, tobacco, cloth, hats, gloves, and other goods imported ; and along with these, a proper excise duty was imposed upon malt made within the kingdom. Brandy and mum imported, were subjected to excise in 1673. Malt liquors and spirits made in Scotland in 1693, the duty upon malt itself being soon after taken ofr. At the union in 1707, the excise duties then existing in Eng land were extended to the whole united kingdom, the for mer Scotch excise duties being discontinued. Since that period, the excise duties have, in general, been the same in both parts of the kingdom, with some occasional de viations, for the most part in favour of Scotland. The extension of the excise on malt to Scotland in 1713, oc casioned much discontent and commotion through the country for several years. At length, in 1725, the Scotch malt duty was fixed at one half of the English. Even
with this abatement, the discontents were not allayed for some time, and it required no small degree of exer tion and firmness to carry the tax into effect.
The excise duties in other countries, appear so far to resemble those in Great Britain, that the articles which form the subject of this tax are generally similar, al lowing for unavoidable differences arising from the mode of living, the necessities of the state, and not unfre quently the ignorance of the rulers. In Holland, be sides almost all the articles specified, as falling under the excise in Great Britain, similar duties are imposed on butcher meat, fuel, lead, hardware, Szc. In France, the iron manufacture before the revolution was a sub ject of taxation ; and an oppressive duty under the name of gabelle, levied on the consumption of salt. In Spain, cloth manufactured was taxed, and every time it was sold a new duty was incurred.
The general principles of the excise as a mode of tax ation, have been already mentioned. It is a duty im posed on the manufacture or sale of commodities with in the kingdom. For this purpose, all persons engaged in those branches of manufacture upon which the ex cise attaches, are required to make an entry of the pre mises in which the business is carried on; to allow ac cess there to the revenue officers, that an account may be taken of the quantities manufactured ; and a corre sponding charge of duty made, according to the rates established by law. In several of the taxed articles, the interference of the excise is carried no farther, the sub sequent sale and transit of the commodities being free ; but in others, particularly where the duties arc high, it has been found requisite, for the security of the revenue, to subject also the dealers and sellers of the commodity to the visits of the excise officers, in the places where the goods are kept and sold, and at the same time to prevent their transit, unless accompanied by a certifi cate, to signify that the ditties have been paid. It is on account of these regulations chiefly, that certain im ported goods, particularly spirits, wine, tea, and tobac co, have been put under the management of the excise. It has been found by experience, as Dr Smith justly re marks, that the excise regulations embarrass the opera tions of the smuggler more effectually than any other : hence, for the security of the revenue, they have been adopted in many articles, although it cannot be denied, that they may give rise to inconvenience and irritation, and arc certainly in their nature not strictly agreeable to the free principles of the Britih constitution. Upon this account they have always been unpopular ; and an instance occurred in the time of Sir Robert Walpole, when the prejudice of the nation was so strong against them, that that minister was forced to abandon a nro jetted measure for subjecting wine and tobacco to the excise, although it was then believed, and has since been confirmed by experience, that the revenue would have received material advantage from it. The excise laws and regulations may, however, be vindicated, on the ground, that they are necessary when-a large revenue is required for the service of the public ; and though they are not free from inconvenience, yet in Great Bri tain at least, the subject is so guarded by law against any undue exercise of power in the officers, that few in stances of real hardship occur. The complaints on that head, often arise from traders, who feel their illicit practices obstructed and prevented by their operation. There is, however, one specific regulation, not indeed peculiar to the excise, but still more common in the cus toms, which has been often, and with much justice, ob jected to, that of compelling the trader to return ac counts upon oath, of the quantifies of his goods subject to duty. The hazard of perjury, and the diminution, if not entire loss of all regard to the sanction of an oath, the inevitable consequence of this regulation, must be far greater evils than can be compensated by any addi tional security which the revenue can thus obtain. In dependent of these objections, the regulations of the ex cise seem upon the whole to be well calculated for se curing the revenue at the least possible expencc. The tax generally attaches in that particular stage of the ope ration, where the difficulty of clandestine operation is considered to be greatest ; the duty is found to be le vied at less expellee than the customs ; and, after the tax is paid by the trader, it goes with as much rapidity as can well be attained into the public purse.